<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
  xmlns="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:test1="http://abc.com/test1"
  xsi:schemaLocation=""
>
  <link:schemaRef xlink:href="abc-1.xsd" xlink:type="simple" />
  <link:linkbaseRef xlink:href="abc-formula5.xml" xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"  />
  <context id="c1">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c2">
    <entity>
      <identifier scheme="http://abc.com">02</identifier>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <unit id="u1">
    <measure>iso4217:EUR</measure>
  </unit>
  <test1:a    contextRef="c1" unitRef="u1" decimals="0">1001</test1:a> 
  <test1:b    contextRef="c1" unitRef="u1" decimals="0">1002</test1:b> 
  <test1:c    contextRef="c1" unitRef="u1" decimals="0">1003</test1:c> 

  <test1:a    contextRef="c2" unitRef="u1" decimals="0">1010</test1:a>
  <test1:b    contextRef="c2" unitRef="u1" decimals="0">1020</test1:b> 
  <!-- this fact has different unit in inst-b & inst-c, fall backs for b and c --> 
  <test1:c    contextRef="c2" unitRef="u1" decimals="0">1030</test1:c> 

</xbrl>


